What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Act. As there was no objection from the revenue, the appeals were dismissed as withdrawn.

The assessee filed appeals against the CIT(A) order for assessment years 2012-13, 2013-14 & 2014-15. The assessee subsequently opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the settlement of the dispute under the Vivad Se Vishwas Act, leading to the withdrawal of the appeals.

M/S Capgemini Solutions Private… vs DCIT | ITAT Bangalore 2021

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI. B.R BASKARAN & SMT. BEENA PILLAI

For Appellant: Smt. Kruthika, Advocate

For Respondent: Ms. Neera Malhotra, CIT (DR)

ORDER PER BEENA PILLAI, JUDICIAL MEMBER

Page 2 of 4 784 & 785/Bang/2019

Present appeal by the assessee has been filed by assessee against order dated 15/2/2019 passed by CIT-2, Benagaluru for assessment years 2012-13. 2. The assessee has filed a letter stating that the assessee has opted to settle the dispute in its appeal under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form No.1 & 2 for the appeal filed by the assessee. Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.

We heard Ld D.R, who did not object to the prayer of the assessee. Since the issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 8th March, 2021 Sd/- Sd/- (B.R BASKARAN) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 8th March, 2021. /Vms/

Page 3 of 4 784 & 785/Bang/2019

M/S CAPGEMINI SOLUTIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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